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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan (JAK) Abdi Akommedia : Jurnal Pengabdian Masyarakat Goodwood Akuntansi dan Auditing Reviu
Widiyanti, Ade
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Physics Social Sciences Other

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Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal Lara, Gita; Syaipudin, Usep; Widiyanti, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.767 KB) | DOI: 10.32670/fairvalue.v5i1.1892

Abstract

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.
Analisis Pengaruh Kualitas Data Analitik, Etika Bisnis, Dan Manajemen Risiko Cyber Terhadap Kinerja Operasional (Studi Pada Perusahaan Fintech P2P Lending Yang Terdaftar Dan Berizin Di Otoritas Jasa Keuangan Indonesia (OJK) Untuk Periode 2023) Friedrich, Putri Sinta Reviani; Metalia, Mega; Dharma, Fitra; Widiyanti, Ade
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5839

Abstract

Penelitian ini meneliti pengaruh kualitas analisis data, etika bisnis, dan manajemen risiko cyber terhadap kinerja operasional perusahaan fintech P2P lending yang terdaftar dan berizin di OJK. Data dikumpulkan melalui kuesioner dari perusahaan tersebut hingga akhir tahun 2023 dan dianalisis menggunakan metode SEM. Hasil penelitian menunjukkan bahwa kualitas analisis data dan manajemen risiko cyber memiliki pengaruh positif signifikan terhadap kinerja operasional, sementara etika bisnis tidak memiliki pengaruh signifikan. Temuan ini memperluas literatur mengenai faktor-faktor yang mempengaruhi kinerja operasional di sektor fintech P2P lending, serta menyoroti pentingnya kualitas analisis data dan manajemen risiko cyber.
Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR Sari, Anggi Nofita; Oktavia, Reni; Widiyanti, Ade
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3498

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.
Teknologi dan Kreativitas dalam Wirausaha Bagi Siswa Madrasah Aliyah (MA) Ma’arif Kotagajah Lampung Tengah Widiyanti, Ade; Russel, Edwin; Sawitri, Riza; Mega Sapitri, Nonik; Andrade Paskalia M, Felicia
ABDI AKOMMEDIA : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024)
Publisher : ABDI AKOMMEDIA : JURNAL PENGABDIAN MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of information technology has brought significant changes in various fields, including the business world. This provides students with the opportunity to engage in the digital-based business world. Many students of Madrasah Aliyah (MA) Ma'arif Kotagajah, Lampung Tengah are interested in entrepreneurship. However, it is still hindered by limitations in utilizing technology and creativity to develop businesses and ventures. Therefore, this community service activity is conducted in the form of training aimed at improving students' understanding and skills. This entrepreneurship training emphasizes the use of digital technology and student creativity in entrepreneurship. The methods used include lectures, discussions, and hands-on practice related to digital marketing, digital financial management, and the development of innovative business ideas. This training is expected to equip students with practical and adaptive skills, and be prepared to compete in the modern business world.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DALAM MENDETEKSI BUKTI-BUKTI KECURANGAN DI LAMPUNG INDONESIA Widiyanti, Ade; Metalia, Mega; Sembiring, Sari Indah Oktanti
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2509

Abstract

Terbukti dari temuan Indonesia Fraud Survey 2019 yang dilakukan oleh ACFE Indonesia, mengungkapkan bahwa laporan merupakan alat yang paling umum untuk mendeteksi kecurangan, kinerja unit pengawasan internal sebagai auditor internal dinilai kurang optimal. Auditor internal berkontribusi 23 hingga 40 persen dalam mendeteksi kecurangan. Hal ini menunjukkan bahwa kapasitas auditor internal untuk mengidentifikasi aktivitas penipuan tidak berada pada level tertinggi. Menurut studi teoritis dan temuan empiris, kapasitas untuk mendeteksi kecurangan dapat dihalangi oleh Kualitas Audit seperti menerima penjelasan auditee yang tidak memadai, gagal mengejar item yang diaudit, dan keluar sebelum waktunya. Beberapa elemen, termasuk komitmen profesional, sikap, dan kinerja, telah ditemukan mempengaruhi Kualitas Audit. Penelitian ini bertujuan untuk mengetahui implikasi karakteristik auditor yang terdiri dari seperti komitmen profesional, kepribadian, dan kinerja terhadap kualitas audit serta konsekuensi dari perilaku ini terhadap kapasitas seseorang untuk menemukan aktivitas kecurangan. Untuk keperluan penelitian ini, auditor internal yang bekerja di Unit Audit Internal Universitas Islam di Indonesia akan menjadi unit analisis. Penelitian ini menggunakan random sampling. Pemodelan persamaan struktural berbasis kovarian digunakan untuk menganalisis data (SEM).
PENGARUH PENGUNGKAPAN ENVIRONMENTAL COST DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022 Widiyanti, Ade; Shafa, Salsabila Dhia; Kusumawardani, Niken
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3323

Abstract

This study aims to evaluate the impact of environmental cost disclosure and corporate social responsibility (CSR) on the profitability of manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Utilizing a quantitative approach with data analysis through Eviews software, the research explores the effects of these variables on company profitability. The findings reveal that environmental cost disclosure does not have a significant effect on company profitability. The level of environmental cost allocation does not influence market reactions or investor interest in the company. Conversely, CSR has a positive impact on profitability. CSR is seen as providing a positive signal to investors as it demonstrates the company’s responsibility towards its operational impacts. Simultaneously, the independent variables, namely environmental cost disclosure and CSR, significantly affect profitability, indicating that while environmental cost disclosure does not have a direct impact, CSR plays a crucial role in enhancing company profitability and attracting investor attention. This study aims to provide insights into how environmental cost disclosure and CSR affect company financial performance and how companies can leverage this information for strategic advantages in the capital market.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, COMPANY AGE, LIQUIDITY, AND FINANCIAL LEVERAGE ON EARNINGS QUALITY Widiyanti, Ade; Yunani, Selvi; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3791

Abstract

This study examines the effect of the Investment Opportunity Set (IOS), company age (Firm Age), liquidity, and financial leverage (Financial Leverage) on earnings quality in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A quantitative approach is employed using multiple linear regression on secondary data from the annual financial statements of LQ45-listed companies. The results indicate that Investment Opportunity Set (IOS) has a significantly positive effect on earnings quality, implying that the greater a company's investment opportunities, the better its earnings quality. Firm Age has a positive but not significant effect, suggesting that older firms tend to have better earnings quality, although the effect is not statistically significant. Liquidity has a significantly negative effect, indicating that highly liquid firms tend to hold excessive cash, hindering profitability optimization and reducing earnings quality. Financial Leverage has a significantly positive effect, demonstrating that well-managed debt utilization enhances earnings quality. Simultaneously, Investment Opportunity Set, Firm Age, Liquidity, and Financial Leverage significantly influence earnings quality. These findings provide valuable insights for investors, financial analysts, and regulators in assessing factors affecting earnings quality and formulating more effective investment policies and financial strategies to enhance transparency and accuracy in financial reporting within capital markets.
Co-Authors Andrade Paskalia M, Felicia Dharma, Fitra Fakhri, Naufal Sulthon Friedrich, Putri Sinta Reviani Idris, Agus Zahron Kusumawardani, Niken Lara, Gita Mega Metalia, Mega Mega Sapitri, Nonik Oktavia, Reni Ratna Septiyanti Russel, Edwin Sari, Anggi Nofita Sawitri, Riza Sembiring, Sari Indah Oktanti Shafa, Salsabila Dhia Syaipudin, Usep Yunani, Selvi